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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Individual records: contact history: specific processes - recording information and actions

Specific areas of work require particular attention when creating a Contact History note. This section identifies the relevant work areas, the correct procedures to follow and the reason for the actions.

This subject is presented as follows

Issuing letters to the customer

Relevant work area(s) - All

When issuing an OCA letter state both the title and number of the letter. If you are writing a free text letter, provide a brief outline of its contents and purpose. For example OCA32 coding expenses letter.

Reason

Providing further information about the correspondence issued will help to prevent duplication. It also allows CCD advisors to understand any query the customer may have about the letter.

Full residence ruling

Relevant work area(s) - Repayments and forms, customer letters

Non-SA cases - when processing the form P85 (leaving the United Kingdom) always follow the decision tree and copy the final decision note into Contact History.

The note on a residency ruling must include

  • The customers nationality
  • Date of departure from the United Kingdom
  • Their intentions, for example permanent residence or temporary contract to work abroad
  • Expected number of days spent in the United Kingdom
  • Details of any continuing sources of UK income
  • Whether Personal Allowances are due or are not due

For example ‘P85 DT completed, customer is a UK national, Not Resident and Not Ordinarily Resident from DD/MM/YY, and permanently resides in (Country), expects to spend 0 days in the UK, code NT repayment due for 09-10.’

Reason

It is important to provide a full record of the customer’s intentions, the information provided on the P85, the reasons behind the decision and codes issued. Providing this information will reduce the need to request the P85 in the event of a future enquiry.

Creating a manual BF

Relevant work area(s) - All

Non-SA cases - in certain circumstances a BF may be required. In these instances you must update Contact History with the following

  • The type of BF created (paper or manual work management item)
  • The BF review date
  • The actions you have made to date
  • Details of any information already supplied by the customer, including any fields in IABD which have been updated
  • The information required to complete the review
  • The actions taken to request further information, including whether a telephone call has been attempted if appropriate and details of any correspondence issued
  • The Contact Storage Reference to show where any papers are held

Reason

Creating a full picture of your review will allow others to understand the status of the correspondence.